Interim Regulations of the People's Republic of China on Urban Land-Use Tax (Revised in 2006)

Interim Regulations of the People's Republic of China on Urban Land Use Tax (Revised in 2006)

Order of the State Council [2006] No. 483

December 31, 2006

(Promulgated by Order of the State Council of the People's Republic of China No. 17 on September 27, 1988, and revised in accordance with the Decision of the State Council on Revising the Interim Regulations of the People's Republic of China on Urban Land Use Tax on December 31, 2006 and shall come into effect as of January 1, 2007.)

Article 1 These Regulations are formulated in order to reasonably utilize urban land, regulate the incomes from land rating, increase the effectiveness of land use, and strengthen land administration.

Article 2 The units and individuals using land within the scope of cities, county seats, towns and industrial and mining zones shall be the taxpayers of the urban land use tax (hereinafter referred to as the "land use tax") and pay the land use tax in accordance with the provisions of these Regulations.
For the purposes of the preceding paragraph, the units shall include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises as well as public institutions, social organizations, state organs, the armed force and other units; the individuals shall include individually-owned businesses of industry and commerce and other individuals.

Article 3 The land use tax shall be based on the areas of land actually occupied by the taxpayers for tax calculation, and shall be calculated and collected according to the amounts of tax to be paid as stipulated.
For the organization of measurement on the area of land occupancy in the preceding paragraph, the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall make determination according to the actual situation.

Article 4 The annual amounts of land use tax per square meter are as follows:
1.
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